That’s the question Rep. John Carter (R-Texas) is asking as he threatens next month to lead a second attempt to strip the Harlem Democrat of his powerful post as Ways and Means Committee chairman.

“Every tax attorney in the country will tell you that if a normal taxpayer committed the violations of Chairman Rangel, they would be assessed serious penalties and interest, if not charged with criminal tax evasion,” Carter said.

“This is about defending the rule of law itself.”

Carter led the charge but failed to oust Rangel in October.

The House Ethics Committee began its probe of Rangel’s alleged ethics breaches in September 2008 after The Post reported he had not disclosed income from a Dominican Republic beachfront villa he owns.

At the time, Rangel said he would eventually disclose his tax returns, but has not yet done so.